https://www.taxtmi.com/caselaws?id=108730 Lubricants could qualify as capital goods for Modvat credit under Rule 57Q only if they were used in the factory of production of the final product. Where the lubricants were used in limestone mines situated away from the cement factory, the statutory requirement of use in the factory was not met. The position was treated as covered by Supreme Court authority on the same factual pattern, which had denied credit in such circumstances. Accordingly, lubricants used in off-factory mines were not eligible for Modvat credit under Rule 57Q. en-us Mon, 28 Oct 2002 00:00:00 +0530 Tue, 03 Apr 2012 16:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108730 Lubricants could qualify as capital goods for Modvat credit under Rule 57Q only if they were used in the factory of production of the final product. Where the lubricants were used in limestone mines situated away from the cement factory, the statutory requirement of use in the factory was not met. The position was treated as covered by Supreme Court authority on the same factual pattern, which had denied credit in such circumstances. Accordingly, lubricants used in off-factory mines were not eligible for Modvat credit under Rule 57Q. Case-Laws Central Excise Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108730